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Kilka uwag na tle typizacji nowych „przestępstw fakturowych”

Alternative title:

A few remarks on the classification of issuing inaccurate or false VAT invoices


Piątkowska, Katarzyna


As in the last few years the phenomenon of the VAT fraud has increased dramatically, the Polish legislator came to the conclusion that the current regulations were insufficient and decided to amend the Penal Code and Penal Fiscal Code. These amendments had been broadly criticized long before they came into force, however, simultaneously it had been underlined that there is a massive necessity to fight the mechanism of VAT fraud. The question is, whether the drastic increase of sanctions will be an effective and sufficient remedy for acts that compromise the authenticity and credibility of invoices. In the author’s opinion, it is a pity that the amendments of the Penal Fiscal Code and the Penal Code were not correlated. Secondly, it seems more correct to elevate the penalty of other crimes, such as fraud, which creates a real damage to the State Treasury


Koło Naukowe Doktryn Politycznych i Prawnych, Katedra Doktryn Politycznych i Prawnych, Wydział Prawa, Administracji i Ekonomii Uniwersytet Wrocławski


Sadowski, Mirosław (1964- ). Red. ; Kuriata, Agnieszka. Red. ; Jelonek, Barbara. Red.

Date issued:


Date copyrighted:


Detailed Type:

czasopisma (wydawnictwa ciągłe) ; czasopismo online


ISSN 2451-2060 ; ISBN 978-83-65158-10-9


pol ; eng

Is part of:

Acta Erasmiana. 2017, 15